https://www.taxtmi.com/caselaws?id=12075 Where a concealment penalty is set aside because deliberate concealment of income is not established, the foundation for prosecution for wilful attempt to evade tax under the Income-tax Act fails. The Madhya Pradesh High Court treated the criminal case under section 276C as dependent on the same concealed-income allegation rejected in the penalty proceedings, and held that the trial court's acquittal was supported by the record. The appeals were therefore dismissed and the acquittal sustained. en-us Tue, 17 Dec 2002 00:00:00 +0530 Tue, 16 Feb 2010 19:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12075 Where a concealment penalty is set aside because deliberate concealment of income is not established, the foundation for prosecution for wilful attempt to evade tax under the Income-tax Act fails. The Madhya Pradesh High Court treated the criminal case under section 276C as dependent on the same concealed-income allegation rejected in the penalty proceedings, and held that the trial court's acquittal was supported by the record. The appeals were therefore dismissed and the acquittal sustained. Case-Laws Income Tax Tue, 17 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12075